Advance Ruling— In the instant case, the applicant is a chain of restaurant which offers various food items including cooked food, beverages and bakery items.

The applicant has a dedicated central kitchen for the preparation of food items and there are various eating joints under the brand name of applicant from where the food preparations are offered to the customers. The consumers only have access to such eating joints.

Question(s) on which advance ruling is sought

Whether the supply of food and beverages by the eating joints by way of following should be treated as supply of goods or supply of services?

Dine In

Take Away

Delivery

What should be the classification and applicable tax rate on the supply made by the applicant?

If the supply shall be treated as supply of goods, whether Input Tax Credit will be available to the applicant?

If the supply shall be treated as supply of services, whether Input Tax Credit will be available to the applicant?

In the instant case, the application seeking advance ruling was filed on 17.03.2022 before the authority with respect to supplies already being undertaken, GST being paid and GST returns has been submitted. Hence, the case is out of the purview of the Advance Ruling.

Held that— The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.